DWFASSUR: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DWFASSUR
Largest movements
- Cash +€45,455
up €45,455 (+101.3%), from €44,868 to €90,323
mainly Depreciation (+€32,797) and Net result for the year (+€20,743)
- Intangible fixed assets -€30,000
down €30,000 (-50.0%), from €60,000 to €30,000
- Receivables within one year +€7,047
up €7,047 (+5.1%), from €139,122 to €146,169
of which Trade receivables: +€8,549
- Profit (loss) carried forward +€20,743
up €20,743 (+21.5%), from €96,485 to €117,228
- Staff costs -€19,309
no longer reported in 2025 (was €19,309)
- Taxes +€5,440
up €5,440 (+119.4%), from €4,555 to €9,995
- Gross operating margin +€1,973
up €1,973 (+3.1%), from €63,206 to €65,179
- Depreciation +€955
up €955 (+3.0%), from €31,842 to €32,797
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €268,415 | €289,143 | +€20,727 | +7.7% |
| Fixed assets | 21/28 | €65,336 | €33,517 | -€31,819 | -48.7% |
| Intangible fixed assets | 21 | €60,000 | €30,000 | -€30,000 | -50.0% |
| Tangible fixed assets | 22/27 | €5,336 | €3,517 | -€1,819 | -34.1% |
| Plant, machinery and equipment | 23 | €763 | €97 | -€666 | -87.3% |
| Furniture and vehicles | 24 | €4,573 | €3,420 | -€1,152 | -25.2% |
| Current assets | 29/58 | €203,080 | €255,626 | +€52,546 | +25.9% |
| Amounts receivable within one year | 40/41 | €139,122 | €146,169 | +€7,047 | +5.1% |
| Trade receivables | 40 | €10,169 | €18,718 | +€8,549 | +84.1% |
| Other amounts receivable | 41 | €128,953 | €127,451 | -€1,502 | -1.2% |
| Cash at bank and in hand | 54/58 | €44,868 | €90,323 | +€45,455 | +101.3% |
| Deferred charges and accrued income | 490/1 | €19,090 | €19,135 | +€44 | +0.2% |
| Total equity and liabilities | 10/49 | €268,415 | €289,143 | +€20,727 | +7.7% |
| Equity | 10/15 | €255,369 | €276,112 | +€20,743 | +8.1% |
| Contributions | 10/11 | €6,700 | €6,700 | = | 0.0% |
| Reserves | 13 | €152,184 | €152,184 | = | 0.0% |
| Distributable reserves | 133 | €152,184 | €152,184 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,485 | €117,228 | +€20,743 | +21.5% |
| Amounts payable | 17/49 | €13,046 | €13,030 | -€16 | -0.1% |
| Amounts payable within one year | 42/48 | €13,046 | €13,030 | -€16 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €12,890 | €12,888 | -€2 | 0.0% |
| Trade debts | 44 | €157 | €142 | -€14 | -9.2% |
| Suppliers | 440/4 | €157 | €142 | -€14 | -9.2% |
| Non-recurring operating income | 76A | €62 | - | -€62 | |
| Remuneration, social security and pensions | 62 | €19,309 | - | -€19,309 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,842 | €32,797 | +€955 | +3.0% |
| Other operating charges | 640/8 | €838 | €894 | +€56 | +6.7% |
| Gross operating margin | 9900 | €63,206 | €65,179 | +€1,973 | +3.1% |
| Operating profit (loss) | 9901 | €11,217 | €31,487 | +€20,271 | +180.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €784 | €749 | -€35 | -4.4% |
| Recurring financial charges | 65 | €784 | €749 | -€35 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €10,433 | €30,738 | +€20,306 | +194.6% |
| Income taxes | 67/77 | €4,555 | €9,995 | +€5,440 | +119.4% |
| Profit (loss) for the period | 9904 | €5,878 | €20,743 | +€14,865 | +252.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,878 | €20,743 | +€14,865 | +252.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.